會(huì)計(jì)英語(yǔ)第三章復(fù)習(xí)-文庫(kù)吧
2024-12-29 06:01 本頁(yè)面
【正文】 amp。credits The type of account determines the side in which increases and decreases are recorded. Increases and Decreases in the Accounts Accounting Equation: Assets = Liabilities + Owners? Equity Rules of Debit and Credit: Debit + Debit – Debit – Credit – Credit + Credit + Debits Credits Revenue accounts…… Decrease () Increase (+) Expense accounts…… Increase (+) Decrease () Ine Statement Accounts Record transactions in the journal ? Recording Phase Step 1 Analyzing business documents Step 3 Posting to ledger accounts Step 2 Journalizing transactions Special journal General journal General ledger (Control account) Subsidiary ledger What is a journal? ?It is a record of each business transaction in a chronological order [kr?n??l?d??k(?)l，依時(shí)間前后排列而記載的 ]. ?Steps of journalizing: ? Identify transaction from source documents. ? Specify accounts affected. ? Apply debit/credit rules. ? Record transaction with description. ? Verify that total debits equal total credits Journal classification General journalto record all kinds of transactions Special journalto record a certain kind of transactions Classification of Ledgers ?Ledgers are created on the basis of the item of financial statements. ?General ledger accounts總分類帳帳戶 ? It contains all of the balance sheet and ine statement accounts. ?Subsidiary ledger accounts明細(xì)分類帳 ? A record created to record the individual items relating to a single general ledger account. Post from the journal to the ledger ?What is posting? ? Posting is the process that debits and credits are transferred from the journal to the ledger accounts. ?In the process, each amount in the debit column of the journal is posted by entering it on the debit side of an ledger account, and each amount in the credit column of the journal is posted by entering it on the credit side of an ledger account. Post. Ref. JOURNAL Date Description Debit Credit Page 2 1 2 3 4 2022 Prepaid Insurance 2 400 00 Cash 2 400 00 Paid premium on twoyear policy. Dec. 1 Net Solutions paid a premium （ ?pri?m??m，保險(xiǎn)費(fèi)） of $2,400 for a prehensive insurance policy covering two years. Post. Ref. JOURNAL Date Description Debit Credit Page 2 1 2 3 4 Dec. 1 2022 Prepaid Insurance 2 400 00 Cash 2 400 00 ACCOUNT Prepaid Insurance ACCOUNT NO. 15 Balance Debit Credit Date Debit Credit Item Post. Ref. 2 400 00 2 400 00 Dec. 1 2022 Paid premium on twoyear policy. Post. Ref. JOURNAL Date Description Debit Credit Page 2 1 2 3 4 Dec. 1 2022 Prepaid Insurance 2 400 00 Cash 2 400 00 ACCOUNT Prepaid Insurance ACCOUNT NO. 15 Balance Debit Credit Date Debit Credit Item Post. Ref. 2 400 00 2 400 00 Dec. 1 2022 2 15 Paid premium on twoyear policy. Post. Ref. JOURNAL Date Description Debit Credit Page 2 1 2 3 4 Dec. 1 2022 Prepaid Insurance 2 400 00 Cash 2 400 00 Paid premium on twoyear policy. 15 ACCOUNT Cash ACCOUNT NO
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